Opinion No. Oag 15-93, (1993)

The Honorable Walter Kunicki Chairperson Assembly Organization Committee 212 North, State Capitol Madison, Wisconsin 53702

Dear Representative Kunicki:

You ask whether a change in Wisconsin law which would provide a different assessment date for newly constructed property would be constitutional under the Uniformity Clause. As an example of that kind of law you refer to 35 Illinois Compiled Statutes 205/27a (West 1993). That law provides:

[T]he owner of real property on January 1 shall be liable, on a proportionate basis, for the increased taxes occasioned by the construction of new or added…